It has been several years since our office was one of the first in Florida to recognize that defective drywall was prevalent in our county
and institute a process to provide tax relief to those affected. To date, many homeowners in Lee County are still experiencing the anxiety
of dealing with defective drywall in their homes. People have been displaced and their lives disrupted. Remediation or reconstruction can
make your home uninhabitable, while costing many thousands of dollars.

Many of you with the defective drywall in your homes have called my office and asked if your property values will continue to be adjusted.
The answer is “yes” as long as the market indicates that an adjustment is warranted. As your elected Property Appraiser, it is my constitutional
duty to work on your behalf regarding any issues concerning ad valorem assessments.

If you believe your home is affected we need to know about it. Please complete the survey on the back of this letter and return it to us via
U.S. Mail (Lee County Property Appraiser, PO Box 1546, Fort Myers, FL, 33902), fax (239-533-6107), or e-mail (Chinesedrywall@leepa.org) as
soon as possible. More information is available on our website (www.leepa.org). The initial review for each case
reported to my office will be based on the merits of the documentation you provide. It is important to emphasize, that it is the property
owner’s responsibility to submit documentation to this office. Any information pertaining to 2015 should be forwarded to our office as soon
as possible. If you should have any questions, feel free to contact Bruce Basiliere at (239) 533-6158 or via email: basiliereb@leepa.org.

Sincerely,

Kenneth M. Wilkinson, CFA
Lee County Property Appraiser

January 13, 2014

Dear Lee County Property Owner:

It has been five years since our office first recognized the impact that defective drywall has had on homeowners in our county. Since then, nearly
two thousand cases have been reported to, and investigated by, this office. To date, almost half of these cases have had the defective drywall
conditions remediated.

As your elected Property Appraiser, it is my constitutional duty to work on your behalf regarding any issues concerning ad valorem assessments.
With many homes still affected, and new cases still being reported, it is important that the Property Appraiser’s office is notified in a timely
manner so that values will continue to be adjusted. It is the property owner’s responsibility to submit documentation to this office.

If you believe your home is affected we need to know about it. So that we can continue to recognize the impact defective drywall is having on your property,
be sure to complete the annual reaffirmation survey mailed to affected homeowners, and contact us if your property’s condition changes by U.S. Mail
(Lee County Property Appraiser, PO Box 1546, Fort Myers, FL, 33902), fax (239-533-6107), or e-mail (Chinesedrywall@leepa.org) as soon as possible.
Additional information is available on our website, www.leepa.org.

If you should have any questions, feel free to contact Bruce Basiliere at (239) 533-6158 or via email: Bruce Basiliere.

Respectfully,

Kenneth M. Wilkinson, CFA
Lee County Property Appraiser

February 1, 2013

Dear Lee County Property Owner:

It has been several years since our office first recognized that defective drywall was prevalent in our county and
instituted a process to provide tax relief to those affected. To date, many homeowners in Lee County are still
experiencing the anxiety of dealing with defective drywall in their homes. People have been displaced and their
lives disrupted. Remediation or reconstruction can make your home uninhabitable, while costing many thousands of dollars.

Many of you with the defective drywall in your homes have called my office and asked if your property values will
continue to be adjusted. As your elected Property Appraiser, it is my constitutional duty to work on your behalf
regarding any issues concerning ad valorem assessments. If you believe your home is affected we need to know about it.
Please complete the survey on the back of this letter and return it to us via U.S. Mail (Lee County Property Appraiser,
PO Box 1546, Fort Myers, FL, 33902), fax (239-533-6107), or e-mail (Chinesedrywall@leepa.org) as soon as possible.
More information is available on our website, www.leepa.org. The initial review for each case reported to my office
will be based on the merits of the documentation you provide. It is important to emphasize, that it is the property owner’s
responsibility to submit documentation to this office. Any information pertaining to 2013 should be forwarded to our office
as soon as possible. If you should have any question, feel free to contact Bruce Basiliere at (239) 533-6158 or
via email: Bruce Basiliere.

Respectfully,

Kenneth M. Wilkinson, CFA
Lee County Property Appraiser

February 9, 2012

Dear Lee County Property Owner:

During 2010, the Florida legislature acted upon the defective drywall issue and created
Florida Statute 193.1552. Our office uses this statute while preparing assessed values
for properties affected by the defective drywall. We are also aware that tentative
guidelines have been implemented by the CPSC (US Consumer Product Safety Commission) as
well as US District Court Judge Eldon E. Fallon for acceptable methods of resolving the
problems in homes that have or exhibit signs of defective drywall. Please visit our
website, www.leepa.org, and click on the defective drywall link for the latest information
on what we are doing in response to the defective drywall issue.

Our office continues to take a proactive approach to addressing the defective drywall situation
in Lee County and in order for our office to continue to recognize the impact defective drywall
has on your property value, we will need for you to complete
this letter and return it to our office before May 1, 2012. We will verify and review the
information you provide and use it to determine your eligibility for a value adjustment.

Thank you in advance for your continued cooperation and if you have any questions, feel free
to visit our website at www.leepa.org or contact Bruce Basiliere directly at (239) 533-6253.

Respectfully,

Kenneth M. Wilkinson, CFA
Lee County Property Appraiser

January 1, 2010

Dear Lee County Property Owners:

As many of you are aware, the Chinese drywall issue is still being researched and discussed by a number of
government agencies at the local, state and federal level. As of this letter, we are unaware of any
formalized or widely accepted methods of resolving the problem in homes that have Chinese drywall or exhibit
signs of having Chinese drywall. Although we do not yet have guidelines outlining how to resolve the situation,
we will again review market information to determine if there needs to be an adjustment to values of properties
exhibiting signs of defective Chinese drywall.

For the latest information, please visit our website at www.leepa.org. Thank you for your
cooperation as we continue to address the defective Chinese drywall situation in Lee County.

Kenneth M. Wilkinson, CFA
Lee County Property Appraiser

September 24, 2009

Dear Lee County Property Owners:

As you may be aware, we have been collecting data in an effort to provide a value
adjustment for the existence of Chinese Drywall for those properties that could
substantiate the claim. In previous updates we have advised you that the adjustment
would be 50% reduction of the Just (Market) value of the property. In order to determine
whether or not a property qualified for the adjustment, we have applied the Florida Department of Health’s (DOH) Step-by-Step Self-Assessment
Guide for signs that a home may be affected by drywall imported from China.
The information you provided to us has allowed us to categorize your parcel into
one of three status groups:

Your parcel has documentation that “Meets DOH Guidelines” and HAS been granted a
50% Just value reduction; “Meets DOH” means that there are sufficient “Yes” answers
to the Florida DOH case definition questions and the answers have been documented/confirmed
by a third-party (inspector, contractor, builder, engineer etc.).

Your parcel is classified as “Needs an Inspection” when there are sufficient “Yes”
answers to the Florida DOH case definition question but the answers HAVE NOT yet
been confirmed by a third-party. It meets the Florida DOH Guidelines and HAS been
temporarily granted a 50% Just value reduction pending verification.

Your parcel is classified as “Needs Research/Needs More Information” when there
is no documentation or the documentation submitted is not sufficient to make a decision.
Your parcel HAS NOT been granted the Just value reduction.

In the next few days, if you reported Chinese drywall to our Office, you should
be receiving a Revised Notice of Proposed Property Taxes (“revised TRIM”). Included
with the Notice is a specific letter that reflects your parcel’s current status
listed above.

If your parcel is classified as “Meets DOH Guidelines” you should receive the Meets DOH letter.

Contacting our Office. Within each letter there are instructions for what
you need to do to complete the process. Sending an email to
ChineseDrywall@leepa.org is best. If that is not an option, please call
us directly at (239) 533-6293.

If you have questions about how we arrived at your specific value, you should contact
our Office.

Please contact our Office immediately if you feel that you received the incorrect
letter; we can explain to you the information we have and how we came to the decision.
We are more than willing to work with you during these difficult times. Just be
aware that the determinations are scheduled to be finalized on October 19th. Please
do not wait until the last minute to contact us if you feel we have made an error.

You should contact our Office if you have reported Chinese drywall and you have
not received a letter within the next few days. Please Note: If you reported Chinese
drywall to our Office after the deadline of September 18th, you will not be receiving
a revised TRIM Notice or a letter from our Office. Please visit our website in the
future for details regarding your situation.

Important Information About the Value Reduction. The 50% reduction is applied
to the Just (Market) value of property. This adjustment may or may not reduce your
taxable value by the same percentage. Since the adjustment was applied prior to
any other benefits, the amounts of things like exemptions and assessment caps may
have changed significantly from your original TRIM Notice. Please review the Notice
carefully and contact us with any questions.

Finally, if you disagree with the adjustment or the determination we have made,
you can file a petition to the Value Adjustment Board. The date for filing a petition
with the Value Adjustment Board is October 19th, 2009. Please click on the VAB Procedures
button from our home page for more information.

As always, please continue to check our website at www.leepa.org
for the latest information and updates regarding the Chinese drywall issue.

Sincerely,

Kenneth M. Wilkinson, CFA
Lee County Property Appraiser

September 8, 2009

To All Lee County Property Owners Affected by Chinese Drywall:

Please be advised that the deadline for submitting information to support a claim
of Chinese drywall has been extended to Friday, September 18, 2009 at 5:00 PM.
In order to qualify for an adjustment to your property value, you must provide us
documentation that you meet the Case Definition provided by the Florida Department
of Health (DOH) on their website,
www.doh.state.fl.us. Click on this link to go to the DOH Self Assessment Guide. You can
also get to the Guide using the link on our Chinese drywall web page.

Please continue to check our website at
www.leepa.org for the latest information and updates regarding this issue.

Sincerely,

Kenneth M. Wilkinson, CFA
Lee County Property Appraiser

September 8, 2009

Dear Lee County Property Owners:

In my last communication, I advised all taxpayers that have been affected by the
defective Chinese drywall that I would research the possibility of providing tax
relief to you. Please be advised that the Lee County Property Appraiser’s Office
is dedicated to properly estimating the effects of Chinese Drywall on your market
value. We have reviewed the documentation you have submitted and reviewed the market
as appropriate and have come to some conclusions.

The information that is available to us at this time indicates that a 50% reduction
should be applied to the Just (Market) value of properties that have provided us
with the proper documentation regarding this issue. This adjustment may or
may not reduce your taxable value by the same percentage. Proper documentation means
that you meet the Florida Department of Health’s Case Definition found on their
website: Step-by-Step Self-Assessment Guide for signs that a home may be
affected by drywall imported from China. The link is also available from
our Chinese drywall main page.

If you qualify for the reduction based upon the documentation you submitted, we
will be sending you a revised TRIM notice with your corrected value. If you disagree
with the adjustment we have made, you can then file a petition to the Value Adjustment
Board. Please check your revised notice for your petition filing deadline.

For those of you that have submitted information, we expect to have available an
update about your status in the coming days. If your status cannot be determined
by this Office based upon the information you have provided, we will be contacting
you to request either a field inspection or further documentation. Please bear in
mind that we will be actively reviewing any new information that is presented to
us. However, September 18, 2009 is the last day to file a timely petition
with the Value Adjustment Board to contest your value if you do not agree with your
value or with the action we have taken regarding your property.

Please check our website at www.leepa.org
for the latest information and updates regarding this issue.